FEDERMAN, Bankruptcy Judge.
Debtor Midwest Agri Development Corp. (MAD) was an investment holding company and the parent corporation of several subsidiaries, including Midwest Ag Services, Inc. (MASI). MAD was the sole shareholder of its subsidiaries. As the holding company, MAD took out loans on behalf of the subsidiaries, paid each of their major expenses, and billed the loans and amounts to the subsidiaries at yearend. MAD also intermingled the subsidiaries' assets...
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